79-5101. Definitions. As used in this act the term "motor vehicle" means and includes all motor vehicles required to be registered under the provisions of article 1 of chapter 8 of the Kansas Statutes Annotated, and amendments thereto, except:
(a) Motor vehicles assessed and taxed by the director of property valuation under the provisions of chapter 79, article 6a, of the Kansas Statutes Annotated, and amendments thereto;
(b) motor vehicles of public service companies whose property is assessed by the director of property valuation under the provisions of article 5a of chapter 79 of the Kansas Statutes Annotated, and amendments thereto;
(c) motor vehicles registered for a gross weight of more than 12,000 pounds;
(d) motor vehicles owned by a car rental company upon which the tax imposed under K.S.A. 79-5117, and amendments thereto, has been paid;
(e) recreational vehicles, as defined by K.S.A. 79-5118, and amendments thereto;
(f) motor vehicles which are exempted from property taxation under the provisions of the Kansas Statutes Annotated or the Kansas constitution; and
(g) commercial motor vehicles as defined in K.S.A. 8-143m, and amendments thereto.
History: L. 1979, ch. 309, § 1; L. 1980, ch. 325, § 1; L. 1982, ch. 396, § 3; L. 1983, ch. 335, § 1; L. 1991, ch. 286, § 2; L. 1994, ch. 10, § 1; L. 1994, ch. 330, § 1; L. 1997, ch. 119, § 4; L. 1998, ch. 140, § 2; L. 2012, ch. 87, § 11; July 1.
Revisor's Note:
Section was amended twice in 1991 session, see also 79-5101a.
Attorney General's Opinions:
Registration and taxation of motor vehicles; home rule powers; duties of county officers. 80-88.
Vehicle registration; payment of personal property taxes for preceding year. 82-198.
Personal property tax on motor vehicles, 86-147.
Taxes exempt from aggregate limitation; recouping lost vehicle taxes. 90-78.
CASE ANNOTATIONS
1. Requiring payment of all personal property taxes as condition precedent to registering motor vehicle under K.S.A. 8-173 is constitutional. State v. Raulston, 9 Kan. App. 2d 714, 721, 687 P.2d 37 (1984).
2. Under facts military applicants who did not change residence to Kansas under federal law (50 U.S.C. App § 574) are exempt from ad valorem automobile tax. In re Tax Appeal of Karsten, 22 Kan. App. 2d 882, 886, 924 P.2d 1272 (1996).
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